Principal Commissioner Of Income Tax 2 v. M/S. L.g. Chaudhary

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL No. 1106 of 2018 ============================================================= PRINCIPAL COMMISSIONER OF INCOME TAX 2VersusM/S. L.G. CHAUDHARY ============================================================= Appearance :Mrs MAUNA M BHATT, Advocate for the PETITIONER(s) No. 1 for the RESPONDENT(s) No. 1 ============================================================= CORAM:HONOURABLE Mr. JUSTICE AKIL KURESHIandHONOURABLE Mr. JUSTICE B.N. KARIA10[th] September 2018andHONOURABLE Mr. JUSTICE B.N. KARIA10[th] September 2018 ORAL ORDER(PER : HONOURABLE Mr. JUSTICE AKIL KURESHI) Revenue is in appeal against the judgment of the Income Tax Appellate Tribunal, Ahmedabad dated 23[rd] March 2018, raising the following question for our consideration : [A]“Whether, the Appellate Tribunal has erred in law and on facts in deleting the penalty so levied by relying on their order of AY 2006-07, wherein there was no issue of having claimed excess deduction of Rs. 2,37,69,461/= ?” [B]“Whether the Appellate Tribunal has erred in law and on facts by not appreciating that it was not a mere case of addition on account of Section 40 [a](ia) of the Act, but it was a case of making C/TAXAP/1106/2018 ORDER bogus and false claim of deduction under Section 40 [a](ia) of the Act wherein the assessee had claimed deduction on disallowance made in the earlier years even though no such TDS was made on such sums during the year ?” We notice that the Tribunal in the impugned judgment has relied upon consideration of similar questions for the earlier years. Learned counsel for the Revenue candidly pointed out that the Revenue’s appeals against the earlier years in the case of this very assessee were dismissed on 7[th] October 2014 in Tax Appeals No. 1035 of 2014 and 1036 of 2014. This Tax Appeal is therefore dismissed. [Akil Kureshi, J.] Prakash [B.N Karia, J.]